2011-11-03T08:57:45-07:00 2011-06-30 990 2010-07-01 856005755 ARCA ARCA 5053326700 11300 Lomas Blvd NE Albuquerque NM 87112 Doug Cox 2011-11-03 2010 2016-03-07 17:11:31Z 26098042 false false X ARCAOpeningDoors.org X 1953 NM Working together to open doors for people with developmental disabilities to be valued members of the community. ARCA provides premier services to approximately 600 individuals with developmental disabilities. 9 9 890 672 -67339 -67339 567434 636599 25445968 25367213 132545 2174 -29612 -37694 26116335 25968292 0 0 18043907 18126049 0 55247 7717428 7558981 25761335 25685030 355000 283262 11665667 11649604 5762823 5463498 5902844 6186106 X Working together to open doors for people with developmental disabilities to be valued members of the community. false false 9542933 10309189 Supported Living Program: Provide 24-hour assistance with a full array of support services for 126 individuals. Services provided in 40 homes serving one to three people. 6508456 7474910 InterCare Program: Provide 24-hour services in 11 community-based homes for 80 individuals with developmental disabilities. 4252483 4688951 Family Based Services Program: Provide children and adults with special needs services in family settings. Includes home-based and respite services. Also developing foster and adoptive families. 2479018 2894163 22782890 true true false true false false false false false true true false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true true true false false true 19 0 true 890 true false false false false false false false false false false false 0 false false false true false false false false false false false X 9 9 false false false false true true false true true false false false true true true true true true true false false false NM CO AZ X X Janice Moen CFO ARCA 5053326700 11300 Lomas Blvd NE Albuquerque NM 87112 Pamela Schneider 1.00 X X 0 0 0 Jeannie Patrick 1.00 X 0 0 0 Javier Aceves 1.00 X 0 0 0 Janice Moen 40.00 X 90089 0 10319 James Stromberg 1.00 X 0 0 0 James Barton 1.00 X 0 0 0 Elaine D Solimon 40.00 X 113215 0 19443 Doug Cox 2.00 X X 0 0 0 Don Wright 2.00 X X 0 0 0 Diane Fisher 4.00 X X 0 0 0 Carol Pierce 1.00 X 0 0 0 203304 29762 1 false false false None 0 34980 1348 196300 351952 52019 13222 636599 Work program income 623990 70882 70882 State Contracts 623990 1654617 1654617 Medicaid 623990 22019843 22019843 Fees and rents 623990 1440624 1440624 Contractual services 623990 181247 181247 25367213 2174 2174 0 0 0 0 0 0 62411 129750 -67339 -67339 Vending Sales 6822 6822 Insurance Settlement 22823 22823 29645 25968292 25367213 -67339 31819 0 0 0 0 233066 233066 0 14889152 13378205 1464754 46193 309882 254292 53743 1847 1494717 1345048 145996 3673 1199232 1054998 140700 3534 0 17192 5872 11320 34358 34358 0 0 0 26623 16270 10353 16495 16495 608754 410442 198312 82300 2942 79358 0 1184143 1057026 127117 0 0 0 0 0 605948 566928 39020 97528 97528 Vehicle expense 484519 478447 6072 Mileage 143140 139844 3296 Foster care & respite services 3014513 3014513 Food 708026 687084 20942 Day placement 244605 244605 290837 126374 164463 25685030 22782890 2846893 55247 X 1072315 1345800 710811 750309 0 2085717 2003354 0 0 32918 39676 9525 317310 315502 14023794 7174930 7087750 6848864 0 0 0 4020 1827 354826 334747 11665667 11649604 2596026 2321595 2809972 2805058 356825 336845 5762823 5463498 X 5848680 6173734 54164 12372 5902844 6186106 11665667 11649604 283262 X false true true X false false X 330987 490714 531083 567434 636599 2556817 0 0 330987 490714 531083 567434 636599 2556817 0 2556817 73970 60138 23154 132545 2174 291981 0 -23634 -9236 -6641 -29612 -37694 -106817 2741981 0.93250 0.86010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 3256 false false 3256 false false 576053 113768 285 689536 493363 25000 63025 1144 4191 576053 552638 56000 -109662 1539 4074 493363 1.00000 true true true 1988198 1988198 7614818 4099609 3515209 1272929 704199 568730 3147849 2371122 776727 6848864 Rental deposits held 3699 Cash held for persons served liability 333146 336845 25968292 25685030 283262 283262 26731274 33500 949246 982746 25748528 219764 219764 25968292 25947555 33500 448789 482289 25465266 219764 219764 25685030 Part X Part X : FIN48 Footnote All entities of ARCA are non-profit corporations and qualify as tax-exempt organizations under Section 501(c)(3) of the Internal Revenue Code and are classified as other than a private foundation. As such, their normal activities do not result in any income tax liability. However, income from certain activities not directly related to ARCA's tax exempt purpose is subject to taxation as unrelated business income. There was no unrelated business income for the periods ended June 30, 2011 and 2010. In 2006, the Financial Accounting Standards Board (FASB) issued authoritative guidance relating to the accounting for the uncertainty in income taxes. This pronouncement was amended in 2009 to include non-profit entities, which was effective for ARCA for the year ended June 30, 2011. The guidance clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements in accordance with GAAP. The guidance also requires the evaluation of tax positions taken or expected to be taken in the course of preparing ARCA's information returns to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense in the current year. In addition, guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition was also provided. As of June 30, 2011, ARCA performed a review of its material tax positions in accordance with recognition and measurement standards established by GAAP. As a result of this review, ARCA qualified as a tax exempt organization under Section 501(c)(3) of the IRC and had no unrecorded income derived from unrelated business activities and did not identify any entity level tax positions that would not meet the more-likely-than-not threshold.ARCA files informational tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, ARCA is subject to examination by federal, state, local and foreign jurisdictions, where applicable. As of June 30, 2010, the tax years that remain subject to examination by the major tax jurisdictions under the statute of limitations are from the year ended June 30, 2007 and forward. ARCA would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. There was no such interest or penalties recorded for the years ended June 30, 2011 and 2010. Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Expenses eliminated from consolidation $219764 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Intra-Company revenue/expense elimin $23253 Related exempt org on consolidated audit $425536 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Revenues eliminated from consolidation $219764 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Intra-Company revenue/expense elimin $23253 Related exempt org on consolidated audit $925993 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. Endowment funds are administered by ARCA Foundation, a related party. Endowment funds are held by Albuquerque Community Foundation and New Mexico Community Foundation, both unrelated organizations. Endowment funds are designated by donors to be held in perpetuity for ARCA. On an annual basis the ARCA Foundation Board may elect to withdraw up to 5% of the average market value, based on the previous 12 Quarter (3yr.) average balance of the fund. The withdrawals are to only be used for ARCA and if ARCA were not to exist to organizations that provide direct and supporting services to people with developmental disabilities. The ARCA Foundation Board may choose to make future contributions to the Fund. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents, policies, financial statements and the IRS Form 990 are made available to the public upon request within three working days of the date the request was made. ARCA and ARCA Foundation's consolidated audited financial statements, ARCA 's most recent IRS Form 990 and ARCA Foundation's most recent IRS Form 990 are also posted on the ARCAOpeningDoors.org website. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ARCA has a conflict of interest policy which includes having all new board and committee members sign an acknowledgement they have read and understood the policy. All board and committee members are required annually and in writing to disclose all businesses or other organizations of which the member or leader, or a member of his family, is an officer, member, owner, or employee; or for which the member or leader, or a member of his family, acts as an agent; or from which the member or leader, or a member of his family, receives compensation or remuneration of any sort, with which ARCA competes or with which ARCA has, or might reasonably in the future enter into, a relationship or a transaction. ARCA also has a policy directing the Board Chair and other Board Members on how to disclose a potential conflict of interest when issues are discussed or voted on, which includes disclosure and the party removing themselves from the meeting during discussion and vote. The policy directs the board or committee to seek alternates to the proposed transaction so as not producing a conflict of interest unless a more advantageous transaction or arrangement is not reasonably possible. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process ARCA's IRS Form 990 is reviewed by the ARCA Finance Committee at their regular October meeting prior to the November 15th due date. ARCA Finance Committee then presents the IRS Form 990 to the ARCA Board of Directors at their regular October meeting for their review and approval. A draft of the IRS Form 990 is mailed to those reviewing and approving one week prior to the meeting. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder ARCA has members that pay annual dues. Membership is open to individuals over the age of 18. All members in good standing shall be entitled to vote in the election of the Board of Directors. Form 990, Part III, Line 4d Form 990, Part III, Line 4d : Other Program Services Description OTHER PROGRAM SERVICES 4: Independent Living and ACES Programs: Provide intermittent services to 198 individuals based upon individual choices and level of need. Provide tailored services addressing individualized interests in work and career opportunities. OTHER PROGRAM SERVICES 5: ARCA Organics: Produce organic food products for sell to public and as a means to teach job skills to people with developmental disabilities. ARCA Building Corporation 11300 Lomas Blvd NE Albuquerque NM 87112 850257425 Corporation was suspended in October 2010. NM 501(c)(3) 9 ARCA false ARCA Foundation 11300 Lomas Blvd NE Albuquerque NM 87112 850437970 Fundraising to support ARCA. NM 501(c)(3) 11 ARCA false false false true false false false false false false false false false false false false true false false ARCA Foundation p 128771 FMV ARCA Foundation c 196300 FMV